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Opinion of the Court
are funded, as much as possible, by those principally responsible. Pp. 171-172.
14 Fed. Appx. 393 (first judgment) and 424 (second judgment), reversed.
Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, Ginsburg, and Breyer, JJ., joined. Scalia, J., filed a dissenting opinion, in which O'Connor and Thomas, JJ., joined, post, p. 172. Thomas, J., filed a dissenting opinion, post, p. 184.
Barbara B. McDowell argued the cause for petitioner in No. 01-705. On the briefs were Solicitor General Olson, Assistant Attorney General McCallum, Deputy Solicitor General Kneedler, Paul R. Q. Wolfson, William Kanter, and Jeffrey Clair.
Peter Buscemi argued the cause for petitioners in No. 01-715. With him on the briefs were John R. Mooney and David W. Allen.
John G. Roberts, Jr., argued the cause for Peabody Coal Co. et al., respondents in No. 01-705. With him on the brief were Lorane F. Hebert and W. Gregory Mott. Jeffrey S. Sutton argued the cause for Bellaire Corp. et al., respondents in both cases. With him on the brief were Brian G. Selden, Louis A. Chaiten, and Thomas A. Smock.†
Justice Souter delivered the opinion of the Court.
The Coal Industry Retiree Health Benefit Act of 1992 (Coal Act or Act) includes the present 26 U. S. C. § 9706(a), providing generally that the Commissioner of Social Security "shall, before October 1, 1993," assign each coal industry retiree eligible for benefits to an extant operating company or a "related" entity, which shall then be responsible for funding the assigned beneficiary's benefits. The question is whether an initial assignment made after that date is valid despite its untimeliness. We hold that it is.
†Mary Lou Smith filed a brief for Elgin National Industries, Inc., as amicus curiae urging affirmance.
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